我国企业流通成本变动趋势、问题及降本增效路径

The trend and problem of the circulation cost of Chinese enterprises and the path of reducing costs and increasing efficiency

流通体系是现代化产业体系的重要组成部分,流通效率与生产效率同等重要,流通成本是衡量流通效率的重要指标。目前,研究流通成本的最大障碍就在于缺乏系统性的统计指标和统计数据。本文通过解构企业流通成本,将流通成本分解为物流成本、内生性交易成本和制度性交易成本,并运用上市公司财务数据对流通成本进行定量分析,从而全面深入了解我国流通成本构成及变动趋势。经过分析,我国流通领域降本增效还面临着仓储成本上涨过快、公路收费大量存在、税负水平较高、显性成本隐形化、企业内生性交易成本继续下降存在瓶颈制约等问题。据此本文提出降本增效思路,从大处着眼,推进体制机制改革、依法行政,减低制度性交易成本;从小处着手,优化流程、减少环节、创新增效,减低物流成本和内生性交易成本。

The circulation system is an important part of the modern industrial system,the circulation efficiency is as important as the production efficiency,and the circulation cost is an important indicator to measure the circulation efficiency.At present,the biggest obstacle to the study of circulation costs is the lack of systematic statistical indicators and statistics.This paper deconstructs the circulation cost of enterprises,decomposes the circulation cost into logistics cost,endogenous transaction cost and institutional transaction cost,and uses the financial data of listed companies to quantitatively analyze the circulation cost,so as to gain a comprehensive understanding of the composition and change trend of circulation cost in China.After analysis,cost reduction and efficiency improvement in China’s circulation field are also faced with problems such as the rapid rise of storage costs,the existence of a large number of highway tolls,the high level of tax burden,the invisibility of explicit costs,and the bottleneck constraints of the continuous decline of endogenous transaction costs of enterprises.Based on this,the idea of reducing costs and increasing efficiency is proposed,and the reform of the system and mechanism is promoted from the perspective of the big picture,administration according to law,and institutional transaction costs are reduced;and start small,it should optimize processes,reduce links,innovate and increase efficiency,and reduce logistics costs and endogenous transaction costs.